The provision is part of an overall tax bill that conforms state law to federal tax law.

Green Acres is a law that allows farmland to be taxed at the agriculture rate rather than the pricier tax charged on property that is developed into housing or business uses. However, a law change last year would have slapped higher property taxes on non-cropland on farms near developments. The bill senators sent to the governor, after the House approved it earlier, restores the lower tax rates to much of the vacant land.

Productive land more than 10 acres will continue to receive preferential Green Acres tax treatment.